Third Reading

Part of Scotland Bill – in the House of Lords at 4:30 pm on 24 April 2012.

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Photo of Lord Forsyth of Drumlean Lord Forsyth of Drumlean Conservative 4:30, 24 April 2012

There is a distinction between creating a completely new tax and devolving an existing tax. Corporation tax is an established tax in the Finance Bill. If Alex Salmond thinks of a completely new tax, all that is required for it to be imposed is for an Order in Council to go through both Houses of Parliament. That is a completely new and novel procedure and quite different from an argument about who will administer or levy an existing tax.